Section 73/74 of the CGST Act, 2017 – Show Cause Notice -–- The court observed that a notice dated 6th September, 2022 was issued and the petitioner has already filed the reply on 15th September, 2022.

Held that:- The Hon’ble High Court directed the respondent authority concerned to consider and take a final decision on the aforesaid reply dated 15th September, 2022 in accordance with law by passing a reasoned and speaking order and after giving an opportunity of hearing to the petitioner, within eight weeks.